Income Tax Assessment Act 1936

6(1)

Amended by:


Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (assent 5/4/2019)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl15

Commenced Action Note
1/07/2019 Amend "Inserted definition 'industrialcommercial or scientific equipment'"

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl29

Commenced Action Note
1/07/2023 Amend Repealed definition of 'exploration credit'
1/07/2023 Amend Repealed definition of 'junior minerals exploration incentive tax offset'

3-Sch1-Cl7

Commenced Action Note
1/04/2018 Amend Repealed definition of 'exploration development incentive tax offset'

3-Sch1-Cl8

Commenced Action Note
1/04/2018 Amend Inserted definition of 'junior minerals exploration incentive tax offset'

Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl4

Commenced Action Note
21/02/2018 Amend Amended definition 'assessment'

Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl26

Commenced Action Note
1/07/2018 Amend Amended definition 'rebate income'

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
1/07/2017 Amend Amended definition 'assessment'

3-Sch1-Cl3

Commenced Action Note
1/07/2017 Amend Inserted definition 'diverted profits tax'

Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl20

Commenced Action Note
1/04/2017 Amend Amended definition of 'assessment'

3-Sch4-Cl21

Commenced Action Note
1/04/2017 Amend Repealed definition 'Education Secretary'

3-Sch4-Cl22

Commenced Action Note
1/04/2017 Amend Inserted definition 'Student Assistance Secretary'

Budget Savings (Omnibus) Act 2016 (assent 16/9/2016)

Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch15-Cl2

Commenced Action Note
1/01/2017 Amend Substituted definition 'adjusted fringe benefits total'

3-Sch15-Cl3

Commenced Action Note
1/01/2017 Repeal Substituted definition 'reportable fringe benefits total'

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl6

Commenced Action Note
5/05/2016 Amend Amended definition of 'assessment'

3-Sch5-Cl7

Commenced Action Note
5/05/2016 Amend Amended definition of 'full self-assessment taxpayer'

3-Sch5-Cl8

Commenced Action Note
5/05/2016 Amend Amended definition of 'passive income'

3-Sch6-Cl1

Commenced Action Note
5/05/2016 Amend Inserted definition of 'AMIT'

3-Sch6-Cl2

Commenced Action Note
5/05/2016 Amend Amended definition of 'assessment'

3-Sch6-Cl3

Commenced Action Note
5/05/2016 Amend Inserted definition of 'attribution managed investment trust'

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl47

Commenced Action Note
1/07/2015 Amend Amended definition of 'assessment'

3-Sch1-Cl48

Commenced Action Note
1/07/2015 Amend Amended definition of 'assessment'

3-Sch1-Cl49

Commenced Action Note
1/07/2015 Amend Amended definition of 'FHSA'

3-Sch1-Cl50

Commenced Action Note
1/07/2015 Amend Repealed definition of 'FHSA trust'

3-Sch1-Cl51

Commenced Action Note
1/07/2015 Amend Amended definition of 'full self-assessment taxpayer'

3-Sch1-Cl52

Commenced Action Note
1/07/2015 Amend Amended definition of 'full self-assessment taxpayer'

3-Sch3-Cl8

Commenced Action Note
25/06/2015 Amend Inserted definition of 'statutory income'

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl3

Commenced Action Note
19/03/2015 Amend Inserted definition of 'exploration credit'
19/03/2015 Amend Inserted definition of 'exploration development incentive tax offset'

3-Sch6-Cl38

Commenced Action Note
1/07/2020 Amend Repealed definition of 'exploration credit'
1/07/2020 Amend Repealed definition of 'exploration development incentive tax offset'

Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl9

Commenced Action Note
25/02/2015 Amend Inserted definition of 'Australia'

Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl10

Commenced Action Note
16/10/2014 Amend Substituted definition of 'Veterans Affairs Secretary'

3-Sch5-Cl7

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Agriculture Secretary'
16/10/2014 Amend Omitted definition of 'Arts Department'
16/10/2014 Amend Omitted definition of 'Arts Minister'
16/10/2014 Amend Omitted definition of 'Arts Secretary'

3-Sch5-Cl8

Commenced Action Note
16/10/2014 Amend Amended definition of 'Commonwealth securities'

3-Sch5-Cl9

Commenced Action Note
16/10/2014 Amend Omitted definition of 'Education Department'
16/10/2014 Amend Omitted definition of 'Health Department'
16/10/2014 Amend Omitted definition of 'Health Secretary'
16/10/2014 Amend Omitted definition of 'Housing Secretary'
16/10/2014 Amend Omitted definition of 'Immigration Department'
16/10/2014 Amend Omitted definition of 'Immigration Minister'
16/10/2014 Amend Omitted definition of 'Immigration Secretary'
16/10/2014 Amend Omitted definition of 'Research Department'
16/10/2014 Amend Omitted definition of 'Research Minister'
16/10/2014 Amend Omitted definition of 'Research Secretary'
16/10/2014 Amend Omitted definition of 'Trade Department'
16/10/2014 Amend Omitted definition of 'Trade Minister'
16/10/2014 Amend Omitted definition of 'Trade Secretary'
16/10/2014 Amend Omitted definition of 'Veterans Affairs Department'
16/10/2014 Amend Omitted definition of 'Veterans Affairs Minister'

3-Sch5-Cl95

Commenced Action Note
16/10/2014 Amend Omitted definition of 'income tax or tax'

3-Sch5-Cl96

Commenced Action Note
16/10/2014 Amend Inserted definition of 'income tax'

3-Sch5-Cl97

Commenced Action Note
16/10/2014 Amend Inserted definition of 'tax'

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)

Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl3

Commenced Action Note
30/09/2014 Amend Omitted definition of 'loss carry back tax offset'

Statute Law Revision Act (No. 1) 2014 (assent 27/05/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl97

Commenced Action Note
24/06/2014 Amend Amended definition of 'royalty or royalties'

Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (assent 18/03/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl3

Commenced Action Note
1/07/2019 Amend Omitted definition of 'family tier 1 threshold'
1/07/2019 Amend Omitted definition of 'medical expense rebate higher phase-in limit'
1/07/2019 Amend Omitted definition of 'medical expense rebate lower phase-in limit'
1/07/2019 Amend Omitted definition of 'rebatable medical expense amount'
1/07/2019 Amend Omitted definition of 'single tier 1 threshold'

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl8

Commenced Action Note
29/06/2013 Amend Omitted definition of 'international tax sharing treaty'

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl11

Commenced Action Note
1/07/2013 Amend Amended definition of 'assessment'

3-Sch5-Cl12

Commenced Action Note
1/07/2013 Amend Inserted definition of 'tax offset refund'

3-Sch5-Cl28

Commenced Action Note
1/07/2013 Amend Inserted definition of 'loss carry back tax offset'

Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Indigenous land'

3-Sch1-Cl11

Commenced Action Note
28/06/2013 Amend Inserted definition of 'Indigenous person'

3-Sch5-Cl1

Commenced Action Note
28/06/2013 Amend Inserted definition of 'adjusted taxable income for rebates'

3-Sch5-Cl2

Commenced Action Note
28/06/2013 Amend Inserted definition of 'family tier 1 threshold'

3-Sch5-Cl3

Commenced Action Note
28/06/2013 Amend Inserted definition of 'medical expense rebate higher phase in limit'

3-Sch5-Cl4

Commenced Action Note
28/06/2013 Amend Inserted definition of 'medical expense rebate lower phase in limit'

3-Sch5-Cl5

Commenced Action Note
28/06/2013 Amend "Inserted definition of 'rebatable medical expense amount

3-Sch5-Cl6

Commenced Action Note
28/06/2013 Amend Inserted definition of 'singles tier 1 threshold'

Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
3/12/2012 Amend Inserted definition of 'deductible gift recipient'

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl219

Commenced Action Note
21/03/2012 Insert Inserted definition of ''Medicare levy'

3-Sch6-Cl220

Commenced Action Note
21/03/2012 Insert Inserted definition of ''Medicare levy (fringe benefits) surcharge'

Clean Energy (Tax Laws Amendments) Act 2011 (assent 4/12/2011)

Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
1/07/2012 Amend Amended definition of 'rebatable benefit'

Tax Laws Amendment (2011 Measures No. 7) Act 2011 (assent 29/11/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl42

Commenced Action Note
29/11/2011 Amend Omitted definition of 'private ancillary fund'

Tax Laws Amendment (2011 Measures No. 4) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl1

Commenced Action Note
1/07/2016 Amend Inserted definition of 'basic income liability'

3-Sch2-Cl2

Commenced Action Note
28/06/2011 Amend Inserted definition of 'eligible taxable income'

Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5-Cl15

Commenced Action Note
28/06/2011 Amend Omitted definition 'Employment Department'

3-Sch5-Cl16

Commenced Action Note
28/06/2011 Amend Omitted definition 'Employment Minister'

3-Sch5-Cl17

Commenced Action Note
28/06/2011 Amend Substitute definition 'Employment Secretary'

3-Sch5-Cl176

Commenced Action Note
27/06/2011 Amend Amended definition of 'income from personal exertion'

3-Sch5-Cl177

Commenced Action Note
27/06/2011 Amend Amended definition of 'income from personal exertion'

3-Sch5-Cl178

Commenced Action Note
27/06/2011 Amend Amended definition of 'permanent establishment'

3-Sch5-Cl179

Commenced Action Note
27/06/2011 Amend Amended definition of 'resident'

3-Sch5-Cl180

Commenced Action Note
27/06/2011 Amend Amended definition of 'resident'

3-Sch5-Cl63

Commenced Action Note
27/06/2011 Amend Omitted definition of 'RSA'

3-Sch5-Cl64

Commenced Action Note
27/06/2011 Amend Omitted definition of RSA provider'

Human Services Legislation Amendment Act 2011 (assent 25/05/2011)

Second Reading Speech - REPS

3-Sch4-Cl282

Commenced Action Note
1/07/2011 Amend Inserted definition of 'Chief Executive Centrelink'

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

Sch3-Cl1

Commenced Action Note
17/12/2010 Amend Omitted definition of 'Defence Department'

Sch3-Cl2

Commenced Action Note
17/12/2010 Amend Omitted definition of 'Defence Minister'

Sch3-Cl3

Commenced Action Note
17/12/2010 Amend Omitted definition of 'Defence Secretary'

Sch3-Cl4

Commenced Action Note
17/12/2010 Amend Substituted definition of 'Education Secretary'

Sch3-Cl5

Commenced Action Note
17/12/2010 Amend Substituted definition of 'Health Department'

Sch3-Cl6

Commenced Action Note
17/12/2010 Amend Substituted definition of 'Health Minister'

Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)

Explanatory Memorandum - REPS

3-Sch1-Cl1

Commenced Action Note
14/07/2010 Amend Inserted definition of 'approved stock exchange'

3-Sch1-Cl2

Commenced Action Note
14/07/2010 Amend Amended definition of 'passive income'

3-Sch1-Cl3

Commenced Action Note
14/07/2010 Amend Inserted definition of 'post FIF abolition credit'

3-Sch1-Cl4

Commenced Action Note
14/07/2010 Amend Inserted definition of 'post FIF abolition debit'

3-Sch1-Cl5

Commenced Action Note
14/07/2010 Amend Inserted definition of 'post FIF abolition surplus'

Paid Parental Leave (Consequential Amendments) Act 2010 (assent 14/07/2010)

Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl37

Commenced Action Note
1/10/2010 Amend Inserted definition of 'member of a family tax benefit (Part B) family without shared care'

Tax Laws Amendment (2010 Measures No. 3) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch4-Cl1

Commenced Action Note
29/06/2010 Amend Inserted definition of 'principal beneficiary'

3-Sch4-Cl2

Commenced Action Note
29/06/2010 Amend Inserted definition of 'special disability trust'

Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch4-Cl10

Commenced Action Note
1/07/2010 Amend Inserted definition of 'FMD provider'

3-Sch4-Cl11

Commenced Action Note
1/07/2010 Amend Amended definition of 'income derived from personal exertion'
1/07/2010 Amend Amended definition of 'income from personal exertion'

3-Sch4-Cl12

Commenced Action Note
1/07/2010 Amend Inserted definition of 'owner'

3-Sch4-Cl9

Commenced Action Note
1/07/2010 Amend Inserted definition of 'farm management deposit'

3-Sch5-Cl3

Commenced Action Note
1/07/2010 Amend Omitted definition of 'outstanding claims'

3-Sch5-Cl4

Commenced Action Note
1/07/2010 Amend Omitted definition of 'value of the outstanding claims liability'

3-Sch5-Cl5

Commenced Action Note
1/07/2010 Amend Omitted definition of 'value of the unearned premium reserve'

Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl1

Commenced Action Note
29/06/2010 Amend Inserted definition of 'corporate limited partnership'

3-Sch1-Cl2

Commenced Action Note
29/06/2010 Amend Inserted definition of 'dwelling'

3-Sch1-Cl3

Commenced Action Note
29/06/2010 Amend Inserted definition of 'foreign tax'

3-Sch1-Cl4

Commenced Action Note
29/06/2010 Amend Inserted definition of 'once-only deduction'

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6-Cl114

Commenced Action Note
3/06/2010 Amend Omitted definition of 'accrued leave transfer payment'

3-Sch6-Cl118

Commenced Action Note
3/06/2010 Amend Substituted definition of 'agent'

3-Sch6-Cl120

Commenced Action Note
3/06/2010 Amend Substituted definition of 'allowable deduction'

3-Sch6-Cl121

Commenced Action Note
3/06/2010 Amend Substituted definition of 'friendly society dispensary'

3-Sch6-Cl122

Commenced Action Note
3/06/2010 Amend Substituted definition of 'paid-up share capital'

3-Sch6-Cl123

Commenced Action Note
3/06/2010 Amend substituted definition of 'person'

Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)

Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl9

Commenced Action Note
14/12/2009 Amend Amended definition of 'passive income'

Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
1/03/2010 Amend Omitted definition of 'registered tax agent'

Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl2

Commenced Action Note
1/10/2009 Amend Inserted definition of 'private ancillary fund'

3-Sch5-Cl21

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Agriculture Secretary'

3-Sch5-Cl22

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Arts Department'

3-Sch5-Cl23

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Arts Minister'

3-Sch5-Cl24

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Arts Secretary'

3-Sch5-Cl25

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Defence Department'

3-Sch5-Cl26

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Defence Minister'

3-Sch5-Cl27

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Defence Secretary'

3-Sch5-Cl28

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Education Department'

3-Sch5-Cl29

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Education Secretary'

3-Sch5-Cl30

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Employment Department'

3-Sch5-Cl306

Commenced Action Note
18/09/2009 Amend Amended definition of 'full self-assessment taxpayer'

3-Sch5-Cl31

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Employment Minister'

3-Sch5-Cl32

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Employment Secretary'

3-Sch5-Cl33

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Families Secretary'

3-Sch5-Cl34

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Health Department'

3-Sch5-Cl35

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Health Minister'

3-Sch5-Cl36

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Health Secretary'

3-Sch5-Cl37

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Housing Secretary'

3-Sch5-Cl38

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Immigration Department'

3-Sch5-Cl39

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Immigration Minister'

3-Sch5-Cl40

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Immigration Secretary'

3-Sch5-Cl41

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Research Department'

3-Sch5-Cl42

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Research Minister'

3-Sch5-Cl43

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Research Secretary'

3-Sch5-Cl44

Commenced Action Note
18/09/2009 Amend Inserted definition of 'social security law'

3-Sch5-Cl45

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Trade Department'

3-Sch5-Cl46

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Trade Minister'

3-Sch5-Cl47

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Trade Secretary'

3-Sch5-Cl48

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Veterans Affairs Department'

3-Sch5-Cl49

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Veterans Affairs Minister'

3-Sch5-Cl50

Commenced Action Note
18/09/2009 Amend Inserted definition of 'Veterans Affairs Secretary'

Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl1

Commenced Action Note
27/03/2009 Amend Inserted definition of 'adjusted fringe benefits total'

3-Sch3-Cl2

Commenced Action Note
27/03/2009 Amend Inserted definition of 'rebate income'

3-Sch3-Cl3

Commenced Action Note
27/03/2009 Amend Substituted definition of 'reportable fringe benefits total'

3-Sch3-Cl4

Commenced Action Note
27/03/2009 Amend Inserted definition of 'reportable superannuation contributions'

3-Sch3-Cl5

Commenced Action Note
27/03/2009 Amend Inserted definition of 'total net investment loss'

Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl31

Commenced Action Note
26/03/2009 Amend Inserted definition of 'Division 230 financial arrangement'

Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch14-Cl7

Commenced Action Note
10/12/2008 Amend Inserted definition of 'parent'

First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl5

Commenced Action Note
1/10/2008 Amend Inserted definition of 'FHSA'

First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
26/06/2008 Amend Amended definition of 'assessment'

3-Sch1-Cl3

Commenced Action Note
26/06/2008 Amend Inserted definition of 'FHSA trust'

Tax Laws Amendment (Election Commitments No.1) Act 2008 (assent 23/06/2008)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl4

Commenced Action Note
23/06/2008 Amend Omitted definition of 'intermediary'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl18

Commenced Action Note
24/09/2007 Amend Inserted definition of 'interest income'

3-Sch1-Cl19

Commenced Action Note
24/09/2007 Amend Inserted definition of 'passive commodity gain'

3-Sch1-Cl20

Commenced Action Note
24/09/2007 Amend Inserted definition of 'passive income'

Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl97

Commenced Action Note
21/06/2007 Amend Inserted definition of 'small business entity'

Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl3

Commenced Action Note
21/06/2007 Insert Inserted definition of 'fund payment'

3-Sch10-Cl4

Commenced Action Note
21/06/2007 Insert Inserted definition of 'intermediary'

3-Sch10-Cl5

Commenced Action Note
21/06/2007 Insert Inserted definition of 'managed investment trust'

Tax Laws Amendment (2007 Measures No. 2) Act 2007 (assent 21/06/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch8-Cl86

Commenced Action Note
21/06/2007 Amend Inserted definition of 'ESVCLP'

Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl22

Commenced Action Note
15/03/2007 Amend Amended definition of 'assessment'

3-Sch1-Cl23

Commenced Action Note
15/03/2007 Amend Inserted definition of 'Australian superannuation fund'

3-Sch1-Cl24

Commenced Action Note
15/03/2007 Amend Inserted definition of 'complying approved deposit fund'

3-Sch1-Cl25

Commenced Action Note
15/03/2007 Amend Inserted definition of 'complying superannuation fund'

3-Sch1-Cl26

Commenced Action Note
15/03/2007 Amend Inserted definition of 'employment termination payment'

3-Sch1-Cl27

Commenced Action Note
15/03/2007 Amend Substituted definition of 'foreign superannuation fund'

3-Sch1-Cl28

Commenced Action Note
15/03/2007 Amend Amended definition of 'full self-assessment taxpayer'

3-Sch1-Cl29

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-complying approved deposit fund'

3-Sch1-Cl30

Commenced Action Note
15/03/2007 Amend Inserted definition of 'non-complying superannuation fund'

3-Sch1-Cl31

Commenced Action Note
15/03/2007 Amend Omitted definition of 'non-resident superannuation fund'

3-Sch1-Cl32

Commenced Action Note
15/03/2007 Amend Inserted definition of 'pooled superannuation trust'

3-Sch1-Cl33

Commenced Action Note
15/03/2007 Amend Omitted definition of 'resident superannuation fund'

3-Sch1-Cl34

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation fund for foreign residents'

3-Sch1-Cl35

Commenced Action Note
15/03/2007 Amend Inserted definition of 'superannuation lump sum'

3-Sch1-Cl36

Commenced Action Note
15/03/2007 Amend Substituted definition of 'withholding tax'

3-Sch3-Cl6

Commenced Action Note
15/03/2007 Amend Amended definition of 'work and income support related withholding payments and benefits'

Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl3

Commenced Action Note
15/03/2007 Amend Amended definition of 'assessment'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl10

Commenced Action Note
14/09/2006 Amend Omitted definition of 'electronic signature'

3-Sch1-Cl11

Commenced Action Note
14/09/2006 Amend Omitted definition of 'exempt income from petroleum'

3-Sch1-Cl12

Commenced Action Note
14/09/2006 Amend Omitted definition of 'failure to notify penalty'

3-Sch1-Cl13

Commenced Action Note
14/09/2006 Amend Omitted definition of 'firearms surrender arrangements'

3-Sch1-Cl14

Commenced Action Note
14/09/2006 Amend Omitted definition of 'fishing operations'

3-Sch1-Cl15

Commenced Action Note
14/09/2006 Amend Omitted definition of 'forest operations'

3-Sch1-Cl16

Commenced Action Note
14/09/2006 Amend Omitted definition of 'horticulture'

3-Sch1-Cl17

Commenced Action Note
14/09/2006 Amend Omitted definition of 'income from petroleum'

3-Sch1-Cl18

Commenced Action Note
14/09/2006 Amend Omitted definition of 'income tax laws of Papua New Guinea'

3-Sch1-Cl19

Commenced Action Note
14/09/2006 Amend Omitted definition of 'late reconciliation statement penalty'

3-Sch1-Cl20

Commenced Action Note
14/09/2006 Amend Omitted definition of 'Papua New Guinea'

3-Sch1-Cl21

Commenced Action Note
14/09/2006 Amend Omitted definition of 'Papua New Guinea independence day'

3-Sch1-Cl22

Commenced Action Note
14/09/2006 Amend Omitted definition of 'pearling operations'

3-Sch1-Cl23

Commenced Action Note
14/09/2006 Amend Omitted definition of 'petroleum'

3-Sch1-Cl24

Commenced Action Note
14/09/2006 Amend Omitted definition of 'petroleum prospecting or mining information'

3-Sch1-Cl25

Commenced Action Note
14/09/2006 Amend Omitted definition of 'petroleum prospecting or mining right'

3-Sch1-Cl26

Commenced Action Note
14/09/2006 Amend Omitted definition of 'previous Act'

3-Sch1-Cl27

Commenced Action Note
14/09/2006 Amend Omitted definition of 'primary production'

3-Sch1-Cl28

Commenced Action Note
14/09/2006 Amend Omitted definition of 'public securities'

3-Sch1-Cl29

Commenced Action Note
14/09/2006 Amend Omitted definition of 'reportable fringe benefits amount'

3-Sch1-Cl30

Commenced Action Note
14/09/2006 Amend Omitted definition of 'shares'

3-Sch1-Cl31

Commenced Action Note
14/09/2006 Amend Omitted definition of 'tainting amount'

3-Sch1-Cl6

Commenced Action Note
14/09/2006 Amend Omitted definition of 'adopted child'

3-Sch1-Cl7

Commenced Action Note
14/09/2006 Amend Omitted definition of 'assessable income from petroleum'

3-Sch1-Cl8

Commenced Action Note
14/09/2006 Amend Omitted definition of 'Commonwealth country'

3-Sch1-Cl9

Commenced Action Note
14/09/2006 Amend Omitted definition of 'Commonwealth labour market program'

3-Sch2-Cl1023

Commenced Action Note
14/09/2006 Amend Amended definition of 'general interest charge'

3-Sch2-Cl118

Commenced Action Note
14/09/2006 Amend Substituted definition of 'apportionable deductions'

3-Sch2-Cl119

Commenced Action Note
14/09/2006 Amend Substituted definition of 'assessable income'

3-Sch2-Cl120

Commenced Action Note
14/09/2006 Amend Inserted definition of 'base interest rate'

3-Sch2-Cl121

Commenced Action Note
14/09/2006 Amend Substituted definition of 'business'

3-Sch2-Cl122

Commenced Action Note
14/09/2006 Amend Substituted definition of 'child'

3-Sch2-Cl123

Commenced Action Note
14/09/2006 Amend Substituted definition of 'Commonwealth education or training payment'

3-Sch2-Cl124

Commenced Action Note
14/09/2006 Amend Substituted definition of 'company'

3-Sch2-Cl125

Commenced Action Note
14/09/2006 Amend Amended definition of 'foreign superannuation fund'

3-Sch2-Cl126

Commenced Action Note
14/09/2006 Amend Amended definition of 'foreign superannuation fund'

3-Sch2-Cl127

Commenced Action Note
14/09/2006 Amend Substituted definition of 'friendly society'

3-Sch2-Cl128

Commenced Action Note
14/09/2006 Amend Inserted definition of 'fringe benefit'

3-Sch2-Cl129

Commenced Action Note
14/09/2006 Amend Substituted definition of 'general partner'

3-Sch2-Cl130

Commenced Action Note
14/09/2006 Amend Amended definition of 'income from personal exertion or income derived from personal exertion'

3-Sch2-Cl131

Commenced Action Note
14/09/2006 Amend Amended definition of 'income tax or tax'

3-Sch2-Cl132

Commenced Action Note
14/09/2006 Amend Substituted definition of 'minerals'

3-Sch2-Cl133

Commenced Action Note
14/09/2006 Amend Substituted definition of 'natural resource'

3-Sch2-Cl134

Commenced Action Note
14/09/2006 Amend Substituted definition of 'paid-up share capital'

3-Sch2-Cl135

Commenced Action Note
14/09/2006 Amend Inserted definition of 'primary production business'

3-Sch2-Cl136

Commenced Action Note
14/09/2006 Amend Substituted definition of 'relative'

3-Sch2-Cl137

Commenced Action Note
14/09/2006 Amend Inserted definition of 'share'

3-Sch2-Cl138

Commenced Action Note
14/09/2006 Amend Substituted definition of 'spouse'

3-Sch2-Cl139

Commenced Action Note
14/09/2006 Amend Inserted definition of 'work and income support related withholding payments and benefits'

3-Sch2-Cl140

Commenced Action Note
14/09/2006 Amend Substituted definition of 'year of income'

3-Sch3-Cl2

Commenced Action Note
1/01/2008 Amend Omitted definition of 'live stock'

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl35

Commenced Action Note
22/06/2006 Amend Inserted definition of 'international tax sharing treaty'

3-Sch7-Cl36

Commenced Action Note
22/06/2006 Amend Substituted definition of 'non-equity share'

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl2

Commenced Action Note
29/06/2005 Amend Inserted definition 'shortfall interest charge'

New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS

3-Sch2

Commenced Action Note
30/06/2001 Amend Inserted definition of 'depreciating asset'

Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS

3-Sch14-Cl41

Commenced Action Note
14/10/1997 Amend Inserted definition of 'capital gain'
14/10/1997 Amend Inserted definition of 'capital loss'
14/10/1997 Amend Inserted definition of 'net capital gain'
14/10/1997 Amend Inserted definition of 'net capital loss'

3-Sch6-Cl1

Commenced Action Note
14/10/1997 Amend Inserted definition of 'firearms surrender arrangements'